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Which, if any, factor should reduce the value of a note receivable included in the gross estate of the holder? a. The note is forgiven

Which, if any, factor should reduce the value of a note receivable included in the gross estate of the holder?

a. The note is forgiven by the decedent's will.

b. The note is payable on demand.

c. The interest rate provided for is 9%.

d. The note is not supported by collateral.

e. None of the above

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